TRIAS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
TRIAS
NACE 94.995, Activities of membership organisations
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€74,759
2024 · €110,331-€185,089
Equity
€1.3m
2024 · €1.4m-€74,759
Cash
€3.4m
2024 · €5.6m-€2.3m
Balance sheet total
€7.6m
2024 · €9.8m-€2.2m
Largest movements
Assets
- Cash -€2.3m
down €2.3m (-39.9%), from €5.6m to €3.4m
mainly Debts within one year (-€2.4m) and Provisions (-€265,728)
Equity and liabilities
- Debts within one year -€2.4m
down €2.4m (-40.3%), from €6.1m to €3.6m
- Accrued charges and deferred income +€574,946
up €574,946 (+35.1%), from €1.6m to €2.2m
- Provisions -€265,728
down €265,728 (-36.5%), from €728,262 to €462,534
Income statement
- Other operating charges -€2.7m
down €2.7m (-39.5%), from €6.8m to €4.1m
- Services and other goods -€1.3m
down €1.3m (-26.8%), from €4.8m to €3.6m
- Staff costs +€706,710
up €706,710 (+11.4%), from €6.2m to €6.9m
- Financial income -€119,086
down €119,086 (-70.0%), from €170,216 to €51,130
- Other operating income -€105,846
down €105,846 (-62.1%), from €170,312 to €64,466
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€110,331
Turnover
+€27,448
Other operating income
-€105,846
Services and other goods
+€1.3m
Staff costs
-€706,710
Depreciation
-€60,862
Other operating charges
+€2.7m
Other operating items
-€3.2m
Financial income
-€119,086
Financial charges
-€32,615
Result 2025
-€74,759
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€2.1m
Investment
-€148,301
Financing
€0
Cash 2024
€5.6m
From operations (derived)
-€2.1m
Net result for the year
-€74,759
Depreciation
+€148,362
Receivables within one year
-€60,366
Deferred charges and accrued income
+€17,978
Provisions
-€265,728
Debts within one year
-€2.4m
Accrued charges and deferred income
+€574,946
Investment (derived)
-€148,301
Investment in fixed assets (net)
-€148,301
Cash 2025
€3.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,807,614 | €7,598,621 | -€2.2m | -22.5% |
| Fixed assets | 21/28 | €93,670 | €93,609 | -€61 | -0.1% |
| Intangible fixed assets | 21 | €1,349 | €1,569 | +€221 | +16.4% |
| Tangible fixed assets | 22/27 | €15,415 | €11,906 | -€3,509 | -22.8% |
| Plant, machinery and equipment | 23 | €4,280 | €10,560 | +€6,280 | +147% |
| Furniture and vehicles | 24 | €11,135 | €1,346 | -€9,789 | -87.9% |
| Financial fixed assets | 28 | €76,906 | €80,133 | +€3,227 | +4.2% |
| Other financial fixed assets | 284/8 | €76,906 | €80,133 | +€3,227 | +4.2% |
| Shares | 284 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €26,906 | €30,133 | +€3,227 | +12.0% |
| Current assets | 29/58 | €9,713,944 | €7,505,012 | -€2.2m | -22.7% |
| Amounts receivable within one year | 40/41 | €3,980,661 | €4,041,027 | +€60,366 | +1.5% |
| Trade receivables | 40 | €304,136 | €282,825 | -€21,312 | -7.0% |
| Other amounts receivable | 41 | €3,676,524 | €3,758,202 | +€81,678 | +2.2% |
| Cash at bank and in hand | 54/58 | €5,639,183 | €3,387,864 | -€2.3m | -39.9% |
| Deferred charges and accrued income | 490/1 | €94,100 | €76,122 | -€17,978 | -19.1% |
| Total equity and liabilities | 10/49 | €9,807,614 | €7,598,621 | -€2.2m | -22.5% |
| Equity | 10/15 | €1,383,024 | €1,308,266 | -€74,759 | -5.4% |
| Reserves | 13 | €1,164,686 | €1,164,686 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,338 | €143,580 | -€74,759 | -34.2% |
| Provisions and deferred taxes | 16 | €728,262 | €462,534 | -€265,728 | -36.5% |
| Provisions for liabilities and charges | 160/5 | €728,262 | €15,052 | -€713,210 | -97.9% |
| Other liabilities and charges | 164/5 | €728,262 | €15,052 | -€713,210 | -97.9% |
| Amounts payable | 17/49 | €7,696,328 | €5,827,822 | -€1.9m | -24.3% |
| Amounts payable within one year | 42/48 | €6,056,591 | €3,613,138 | -€2.4m | -40.3% |
| Trade debts | 44 | €307,882 | €478,558 | +€170,676 | +55.4% |
| Suppliers | 440/4 | €307,882 | €478,558 | +€170,676 | +55.4% |
| Taxes, remuneration and social security | 45 | €544,040 | €708,416 | +€164,376 | +30.2% |
| Taxes | 450/3 | €26,020 | €32,063 | +€6,044 | +23.2% |
| Remuneration and social security | 454/9 | €518,020 | €676,353 | +€158,333 | +30.6% |
| Accrued charges and deferred income | 492/3 | €1,639,737 | €2,214,684 | +€574,946 | +35.1% |
| Operating income | 70/76A | €17,978,827 | €14,420,039 | -€3.6m | -19.8% |
| Turnover | 70 | €51,713 | €79,161 | +€27,448 | +53.1% |
| Membership fees, donations, legacies and grants | 73 | €17,755,355 | €14,276,289 | -€3.5m | -19.6% |
| Other operating income | 74 | €170,312 | €64,466 | -€105,846 | -62.1% |
| Non-recurring operating income | 76A | €1,448 | €124 | -€1,324 | -91.4% |
| Operating charges | 60/66A | €17,951,997 | €14,426,598 | -€3.5m | -19.6% |
| Services and other goods | 61 | €4,849,893 | €3,551,334 | -€1.3m | -26.8% |
| Remuneration, social security and pensions | 62 | €6,189,794 | €6,896,504 | +€706,710 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,500 | €148,362 | +€60,862 | +69.6% |
| Other operating charges | 640/8 | €6,756,877 | €4,090,102 | -€2.7m | -39.5% |
| Non-recurring operating charges | 66A | - | €6,025 | +€6,025 | |
| Operating profit (loss) | 9901 | €26,830 | -€6,559 | -€33,388 | |
| Financial income | 75/76B | €170,216 | €51,130 | -€119,086 | -70.0% |
| Recurring financial income | 75 | €170,216 | €51,130 | -€119,086 | -70.0% |
| Income from current assets | 751 | €37,424 | €10,699 | -€26,725 | -71.4% |
| Other financial income | 752/9 | €132,792 | €40,432 | -€92,361 | -69.6% |
| Financial charges | 65/66B | €86,715 | €119,330 | +€32,615 | +37.6% |
| Recurring financial charges | 65 | €86,715 | €119,330 | +€32,615 | +37.6% |
| Debt charges | 650 | €1,124 | €3,847 | +€2,723 | +242% |
| Other financial charges | 652/9 | €85,591 | €115,483 | +€29,892 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €110,331 | -€74,759 | -€185,089 | |
| Profit (loss) for the period | 9904 | €110,331 | -€74,759 | -€185,089 | |
| Profit (loss) for the period to be appropriated | 9905 | €110,331 | -€74,759 | -€185,089 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.